This article select he listed data of companies which make the reform in 2005 and 2006, break the date into two samples, using the Jones models to perform a regression analysis on the existence of earnings management.

  • 本文选取05和06年进行了股权分置改革的上市公司数据,按年份将其分为两个样本,运用修正的Jones模型对盈余管理的存在性进行回归分析。

  • 互联网摘选 2026-07-02 15:16:13

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